https://www.taxtmi.com/caselaws?id=260119 CESTAT Ahmedabad held that polyester staple fibre and polyester oriented yarn manufactured from plastic waste and PET bottles were not liable to central excise duty for April 2008 to March 2013, as the later period was covered by retrospective relief under Section 110 of the Finance Act, 2014 and the earlier period was outside dutyability before insertion of Chapter Note 1A in Chapter 54; the demand on the principal products was set aside. For waste and scrap generated in manufacture, exemption under Notification No. 89/95-CE depended on the notification's conditions, and because the claim had not been examined by the adjudicating authority, the matter was remanded for fresh decision. en-us Wed, 20 May 2015 00:00:00 +0530 Sat, 13 Feb 2016 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260119 CESTAT Ahmedabad held that polyester staple fibre and polyester oriented yarn manufactured from plastic waste and PET bottles were not liable to central excise duty for April 2008 to March 2013, as the later period was covered by retrospective relief under Section 110 of the Finance Act, 2014 and the earlier period was outside dutyability before insertion of Chapter Note 1A in Chapter 54; the demand on the principal products was set aside. For waste and scrap generated in manufacture, exemption under Notification No. 89/95-CE depended on the notification's conditions, and because the claim had not been examined by the adjudicating authority, the matter was remanded for fresh decision. Case-Laws Central Excise Wed, 20 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260119